Share capital continued MODAL SAHAM lanjutan SHARE CAPITAL continued

145 PT BAYAN RESOURCES Tbk. Laporan Tahunan 2010 Annual Report Lampiran 558 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated 19. RESTRUKTURISASI GRUP 19. GROUP RESTRUCTURING

a. Selisih nilai transaksi restrukturisasi entitas

sepengendali a. Difference in value from restructuring transactions of entities under common control 2010 2009 Akuisisi MP 5,809 5,809 Acquisition of MP Akuisisi FSP 1,828 1,828 Acquisition of FSP Akuisisi BE 413 413 Acquisition of BE Akuisisi BAS 38 38 Acquisition of BAS Akuisisi BT 61 61 Acquisition of BT Akuisisi WBM 1,953 1,953 Acquisition of WBM Akuisisi FKP 4,904 4,904 Acquisition of FKP Akuisisi PIK 8,658 8,658 Acquisition of PIK Akuisisi IP 9,265 9,265 Acquisition of IP Akuisisi TSA 12,119 12,119 Acquisition of TSA Akuisisi ML 4,570 4,570 Acquisition of ML Akuisisi DPP 48,742 48,742 Acquisition of DPP 82,260 82,260 Selisih nilai transaksi restrukturisasi entitas sepengendali merupakan selisih antara harga perolehan dengan nilai buku aset bersih yang diperoleh dari transaksi antar entitas-entitas sepengendali seolah-olah akuisisi terjadi pada awal periode perbandingan. Difference in value from restructuring transactions of entities under common control represents differences between purchase consideration and net book value of net assets acquired from transactions of entities under common control as if the acquisition occurred in the earliest comparative period.

b. Selisih nilai transaksi atas penambahan

modal anak perusahaan b. Difference in value from transactions for subscription of additional shares in subsidiary Selisih nilai transaksi atas penambahan modal anak perusahaan merupakan selisih antara nilai tambahan penanaman modal pada saham DPP dan nilai buku aset bersih. Difference in value from transactions for subscription of additional shares in subsidiary represents difference between value of additional capital injected for shares in DPP and net book value of assets. 20. PENDAPATAN 20. REVENUE 2010 2009 Batubara Coal - Pihak ketiga 7,457,827 6,310,803 Third parties - - Pihak yang memiliki hubungan istimewa 1,151,418 1,281,882 Related parties - 8,609,245 7,592,685 Non-Batubara Non-Coal - Pihak ketiga 135,839 157,056 Third parties - - Pihak yang memiliki hubungan istimewa 540 3,125 Related parties - 136,379 160,181 8,745,624 7,752,866